https://www.taxtmi.com/caselaws?id=127965 Ready-made garments made from textile material were held not to fall within the expression "all varieties of textiles" for sales tax exemption. The exemption was construed as covering textiles in their cloth or fabric form, including handloom and powerloom textiles, but not finished garments that acquire a new commercial identity as goods such as shirts and pyjamas. Accordingly, ready-made clothes were treated as distinct from textiles and were held liable to sales tax. en-us Sat, 17 Oct 1959 00:00:00 +0530 Mon, 25 Mar 2013 12:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127965 Ready-made garments made from textile material were held not to fall within the expression "all varieties of textiles" for sales tax exemption. The exemption was construed as covering textiles in their cloth or fabric form, including handloom and powerloom textiles, but not finished garments that acquire a new commercial identity as goods such as shirts and pyjamas. Accordingly, ready-made clothes were treated as distinct from textiles and were held liable to sales tax. Case-Laws VAT and Sales Tax Sat, 17 Oct 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127965